Sustainability


What does sustainability mean?

Applies integrative thinking and action to create, protect and communicate long-term value for the organisation, environment and society.

I articulate the importance of sustainability and the need to drive responsible environmental, social and governance (ESG) practices across the organisation’s value chain


I provide insight into the sustainability challenges facing organisations and financial systems.


I compile, interpret and use sustainability data and metrics to support organisation decision-making.


I design and implement processes that contribute to building a sustainable organisation.


I implement a sustainable finance approach in my sphere of influence.


I get involved in activities that promote a thriving and valued accountancy profession.


I use integrated thinking to make decisions based on interconnected information to create and preserve value.

Continuing professional development at ACCA

A commitment to life-long learning is a vital part of your ACCA membership; it unlocks the full potential of your career choices - and drives forward the profession.

We deliver a wide range of CPD resources tailored to different areas of expertise - and an ever-changing profession. Our, and your, commitment to quality CPD ensures you will have the most up-to-date skills to perform at the highest standard. 

So, get started (or restarted) and take a look at our curated list of the most relevant CPD resources to help you develop this capability.

Learning path

Professional Diploma in Sustainability Learning - The ACCA Sustainability Certificate series

The diploma syllabus, developed by the ACCA Qualification team, is structured into four key sections: Sustainability, regulatory frameworks and ethics, Sustainable strategic planning, decision-making and measurement, Sustainability Reporting and Sustainability Assurance. Through this syllabus, you will gain a comprehensive understanding of sustainability frameworks, ethical considerations, strategic planning and decision-making and how to measure performance, sustainability reporting for investors and the interaction with the financial statements and finally how to plan and conduct a sustainability assurance engagement. 

We have developed four new certificates, each aligned with the key sections of the diploma syllabus. These certificates can be taken individually as standalone learning units or stacked together to form the foundation of learning for the diploma.

In this pack you have access to all four certificates as they are published.

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unit 1

Online course

Embedding climate change into financial management – climate-related reporting for accountants

This online course considers what the role of accountants is and how they can utilise existing skills and knowledge to embed climate-related issues into business-as-usual.

On completion of this module, you will be able to:

  • define the role the accountancy profession plays in identifying, managing and disclosing climate-related risks and opportunities
  • explain how to apply approaches to disclosing climate-related information to support management and investment decision-making
  • describe organisational processes to mainstream climate-related information (i.e. risk management) to identify and analyse relevant factors influencing an organisation’s strategy.
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units 10

Online course

Climate finance

On successful completion of this course, learners will be able to:

  • gain a solid foundational understanding of climate change, its drivers, its risks and consequences, and the role of climate finance

  • understand different climate initiatives and related governance and disclosure frameworks
  • demystify carbon pricing and accounting 
  • understand the proposition of a sustainable economy and business models
  • gain practical knowledge for integrating climate risk into investment analysis and portfolio construction.
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Find more CPD resources on ACCA Learning

How does the ACCA Qualification support the development of this capability?

From a combination of exams, ethics and experience, the ACCA Qualification will boost your employability and performance at every stage of your career journey.

Here we have listed some elements of the ACCA Qualification that will help you develop this capability.

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